It's too ambiguous; We already have 'human penetrating anthro' and 'anthro penetrating human', which both do its job, but better.
Plus, it gets used in place of 'human penetrating anthro' too much and thus renders blacklists (like mine) useless; People just throw 'human on anthro' onto the image and call it a day, and so my blacklist does not catch it.
And before you say "just blacklist human on anthro!"; That would also blacklist female human on anthro, if someone were to use this horribly ambiguous tag.
In short: 'Human on anthro' is too ambiguous; it's used in place of the more specific tags mentioned above ('human penetrating anthro' and 'anthro penetrating human'), thus rendering blacklists useless; And the two more specific tags do its work better.